Timberlake Company planned for a production and sales volume of 13,200 units. However, the company actually makes and sells 14,200 units. Per-Unit Standards Static Budget Flexible Budget Number of units Sales revenue Variable manufacturing costs: Materials Labor 13,200 $ 14,200 $ 77.00 $ 1,093,400 1,016,400 $ 18.00 237,600 255,600 $ 14.00 Overhead $ 5.40 Variable general, selling, and administrative costs $ 18.00 Contribution margin Fixed costs Manufacturing overhead General, selling, and administrative costs Net income What was the total variable cost volume variance? 184,800 71,280 237,600 $ 285,120 112,800 57,000 $ 115,320 198,800 76,680 255,600 $ 306,720 112,800 57,000 $ 136,920